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M/s. BSH Household Appliances Manufacturing Private Limited, Rep By its Accounts Officer, Chennai v/s P. Santhanakrishnan, The Deputy Commercial Tax Officer, Chennai & Another

Company & Directors' Information:- BSH HOUSEHOLD APPLIANCES MANUFACTURING PRIVATE LIMITED [Active] CIN = U29253MH2011FTC218407

Company & Directors' Information:- B S APPLIANCES LIMITED [Active] CIN = L29302KA1989PLC009887

Company & Directors' Information:- D J APPLIANCES PRIVATE LIMITED [Active] CIN = U74900MH2008PTC183082

Company & Directors' Information:- A & A APPLIANCES PRIVATE LIMITED [Strike Off] CIN = U74990TN2011PTC079434

Company & Directors' Information:- J M A APPLIANCES PRIVATE LIMITED [Active] CIN = U74899DL2000PTC106483

Company & Directors' Information:- Y & Y APPLIANCES PRIVATE LIMITED [Active] CIN = U31909DL2007PTC158083

Company & Directors' Information:- M M APPLIANCES PRIVATE LIMITED [Strike Off] CIN = U28994DL1996PTC076798

Company & Directors' Information:- S S APPLIANCES PRIVATE LIMITED [Active] CIN = U74899DL1988PTC030560

Company & Directors' Information:- M. P. APPLIANCES PRIVATE LIMITED [Active] CIN = U29300MP2007PTC019887

Company & Directors' Information:- J T C L S APPLIANCES PRIVATE LIMITED [Strike Off] CIN = U31907MH2005PTC154091

Company & Directors' Information:- R S APPLIANCES PRIVATE LTD [Active] CIN = U74899DL1986PTC026499

Company & Directors' Information:- Y D APPLIANCES PRIVATE LIMITED [Active] CIN = U29308DL1998PTC092484

Company & Directors' Information:- A C & R APPLIANCES PRIVATE LIMITED [Active] CIN = U31908MH2013PTC241267

Company & Directors' Information:- APPLIANCES (INDIA) PVT LTD [Strike Off] CIN = U51109WB1982PTC034482

Company & Directors' Information:- R R APPLIANCES PRIVATE LIMITED [Strike Off] CIN = U51395RJ2002PTC017605

Company & Directors' Information:- D V APPLIANCES PRIVATE LIMITED [Active] CIN = U29120DL1998PTC096926

Company & Directors' Information:- U S APPLIANCES PVT LTD [Amalgamated] CIN = U29300MH1981PTC024515

Company & Directors' Information:- J AND K APPLIANCES PRIVATE LIMITED [Strike Off] CIN = U33111JK2000PTC002059

Company & Directors' Information:- K C APPLIANCES PVT LTD [Strike Off] CIN = U29309CH1990PTC010931

Company & Directors' Information:- B T APPLIANCES PRIVATE LIMITED [Active] CIN = U29305RJ2013PTC041299

Company & Directors' Information:- S L APPLIANCES PRIVATE LIMITED [Active] CIN = U51909DL1999PTC099620

    Writ Petition No.24576 of 2012 & M.P.No.1 of 2012

    Decided On, 17 September 2012

    At, High Court of Judicature at Madras


    For the Petitioner: V. Sundareswaran, Advocate. For the Respondents: A.R. Jaya Prathap, Government Advocate (Taxes).

Judgment Text

(Prayer: Petition filed under Article 226 of the Constitution of India, seeking for a Writ of Certiorari to call for the records of the first respondent in G.D.No.5577/RS-III/C/2012-13, dated 11.8.2012 and the consequential notice in G.D.No.5577/12-13 dated 31.8.2012 and quash the same as being illegal, arbitrary and contrary to the statutory provisions of the Tamilnadu Value Added Tax Act, 2006.)

1. Heard the learned counsel for the petitioner, as well as the learned counsel appearing on behalf of the respondents.

2. The main contention of the learned counsel for the petitioner is that the goods in question had been detained by the first respondent, based on the reason that, even though the date of delivery had been mentioned, as 4.8.2012, in the Invoice, dated 4.8.2012, relating to the goods in the question, the goods had been transported, only on 11.8.2012. Therefore, the first respondent had passed the impugned Goods Detention Notice, dated 11.8.2012, detaining the goods in question. The first respondent had directed the petitioner to pay a sum of Rs.1,20,255/-, as advance tax and two times compounding fee of Rs.2,40,510/-, for the release of the goods in question and the vehicle carrying the said goods.

3. In view of the submissions made by the learned counsel appearing on behalf of the petitioner and on a perusal of the records available this Court finds it appropriate to direct the first respondent to release the goods in question, covered under invoice, dated 4.8.2012, and the vehicle carrying such goods, on the petitioner furnishing a bank guarantee for a sum of Rs.1,20,255/-, in favour of the second respondent. Thereafter, the authority concerned shall adjudicate the matter and pass appropriate orders thereon, within a

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period of four weeks from the date of receipt of a copy of this order. The writ petition is disposed of, with the above directions. No costs. Consequently, connected miscellaneous petition is closed.